Court is not inclined to pass any interim order at this stage and any action taken against the petitioners during the pendency of the writ petition will abide by the result of the writ petition.
Rule 86A of the CGST Rules, 2017 — Blocking of ITC – The petitioner prayed for quashing the proceeding initiated by the respondent and challenging the Constitutional validity of Rule 86A. The court observed that issues raised in the petition cannot be adjudicated without calling for affidavits. Since the Constitutional validity of both Central and State Act has been challenged, the petitioners have to serve notice upon the Attorney General of India as well as Advocate General of the State.
Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition within four weeks. Reply thereto may be filed by the petitioners within two weeks thereafter. Final hearing after eight weeks.